Day: July 12, 2023
47 articlesExcise Duty
Excise Duty
Job Worker liable to pay duty if Principal manufacturer did not file requisite undertaking: CESTAT
Income Tax
Income Tax
Transfer of title completes with registered sale deed & not with mere agreement to sale
Service Tax
Service Tax
Registration under particular service not required for exemption under notification 41/2007-ST
Goods and Services Tax
Goods and Services Tax
Order cancelling GST registration passed without assigning reason is non-speaking order
Custom Duty
Custom Duty
Change of description doesn’t amount to misdeclaration in absence of evidence
Income Tax
Income Tax
Show cause notice not specifying charge against assessee is bad-in-law
Income Tax
Income Tax
Addition towards alleged bogus purchases unsustainable as cross examination not allowed
Service Tax
Service Tax
Sub-contractor liable to pay service tax despite tax payment by main contractor
Custom Duty
Custom Duty
Extended period not invocable if department was fully aware of import
Income Tax
Income Tax
Most appropriate method for determining Arm’s Length Price is internal CUP
Income Tax
Income Tax
Invocation of MSMED provisions in respect of Income Tax special audit remuneration is untenable
Custom Duty
Custom Duty
Goods ordered to be provisionally released after complying with requirement are not liable for confiscation
Income Tax
Income Tax
Addition u/s 68 unsustainable as onus with respect to receipt of share application money discharged
Service Tax
Service Tax
